**Core Concept**
The question requires knowledge of the anatomical structures involved in pleural tapping, also known as thoracocentesis. This procedure involves inserting a needle into the pleural space to drain fluid or air. Understanding the layers of tissue and structures that are pierced during this process is crucial for safe and effective performance.

**Why the Correct Answer is Right**
During pleural tapping, the needle passes through several layers, including the skin, subcutaneous tissue, and intercostal muscles, before reaching the pleural space. The correct answer is based on the specific structures that are typically pierced during this procedure, excluding the structure that is not.

**Why Each Wrong Option is Incorrect**
**Option A:** This option is incorrect because the structure mentioned is indeed pierced during pleural tapping.
**Option B:** Similarly, this option is also incorrect as it is one of the structures that the needle passes through.
**Option C:** This option is incorrect because it is another structure that is typically pierced.

**Clinical Pearl / High-Yield Fact**
It's essential to remember that the needle should always be inserted just above the rib to avoid the neurovascular bundle that runs along the inferior edge of each rib, reducing the risk of injury to these structures.

**Correct Answer:** D. Ribs